- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Changes over time for: Section 493
Version Superseded: 01/04/2010
Alternative versions:
- 01/04/2009- Amendment
- 21/07/2009
Point in time - 01/04/2010- Amendment
Status:
Point in time view as at 21/07/2009. This version of this provision has been superseded.
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493The qualifying investments testU.K.
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Nodiadau Esboniadol
(1)An open-ended investment company, a unit trust scheme or an offshore fund meets the qualifying investments test for the purposes of this Chapter if the market value of the qualifying investments of the company, scheme or fund does not exceed 60% of the market value of all its investments.
(2)References in this section and sections 494 and 495 to investments of an open-ended investment company are references—
(a)except where paragraph (b) applies, to the property subject to the collective investment scheme constituted by the company, and
(b)in a case where under section 468A(3) of ICTA part of an umbrella company is regarded as an open-ended investment company, to such of the property subject to the collective investment scheme constituted by the umbrella company as forms part of the separate pool in question,
other than cash awaiting investment.
(3)References in this section and sections 494 and 495 to investments of a unit trust scheme are references to investments subject to the trusts of the scheme, other than cash awaiting investment.
(4)References in this section and sections 494 and 495 to investments of an offshore fund are references to assets of the fund, other than cash awaiting investment.
(5)In this section “collective investment scheme” has the meaning given by section 235 of FISMA 2000.
(6)A person with rights in a part of an umbrella company which is regarded under section 468A(3) of ICTA as an open-ended investment company is treated for the purposes of this section as not owning shares in the umbrella company.
(7)For the meaning of references to investments subject to the trusts of the scheme in the case of certain authorised unit trusts, see section 468(9) of ICTA (umbrella schemes).
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